State of Illinois
90th General Assembly
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90_HB3092

      35 ILCS 200/12-55
          Amends the Property Tax Code.  Makes a  technical  change
      in  the Section concerning notice requirements for assessment
      increases in counties with 3,000,000 or more inhabitants.
                                                     LRB9009172KDmb
                                               LRB9009172KDmb
 1        AN ACT to amend the Property Tax Code by changing Section
 2    12-55.
 3        Be it enacted by the People of  the  State  of  Illinois,
 4    represented in the General Assembly:
 5        Section  5.  The Property Tax Code is amended by changing
 6    Section 12-55 as follows:
 7        (35 ILCS 200/12-55)
 8        Sec.  12-55.   Notice  requirement   if   assessment   is
 9    increased; counties of 3,000,000 or more.
10        (a)  In  counties  with  3,000,000 or more inhabitants, a
11    revision by the county assessor, except when the  where  such
12    revision  is  made  on  complaint  of  the  owner,  shall not
13    increase an assessment without notice to the person  to  whom
14    the  most recent tax bill was mailed and an opportunity to be
15    heard before the assessment is  verified.  The  assessor  may
16    provide  for  the  filing of complaints and make revisions at
17    times other than those dates published under  Section  14-35.
18    When  the  county  assessor  has  completed  the revision and
19    correction and  entered  the  changes  and  revision  in  the
20    assessment  books,  an  affidavit  shall  be  attached to the
21    assessment books in the form required by law, signed  by  the
22    county assessor.
23        (b)  In  counties with 3,000,000 or more inhabitants, for
24    parcels, other than parcels in the class  that  includes  the
25    majority  of  the  single-family  residential parcels under a
26    county ordinance adopted in  accordance  with  Section  4  of
27    Article  IX  of  the  Illinois  Constitution,  located in the
28    assessment district for which the current assessment year  is
29    a  general  assessment year, within 30 days after sending the
30    required notices under  this  Section,  the  county  assessor
31    shall  file with the board of appeals (until the first Monday
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 1    in December 1998, and the board of review beginning the first
 2    Monday in December 1998 and thereafter) a list of the parcels
 3    for which the notices under this Section were  sent,  showing
 4    the  following  information  for each such parcel: the parcel
 5    index number, the township in which the  parcel  is  located,
 6    the  class  for  the  current year, the previous year's final
 7    total assessed value, the total assessed  value  proposed  by
 8    the  county  assessor, and the name of the person to whom the
 9    notice required under this Section was sent.  The list  shall
10    be available for public inspection at the office of the board
11    during the regular office hours of the board.  The list shall
12    be retained by the board for at least 10 years after the date
13    it is initially filed by the county assessor.
14        (c)  The  provisions  of  subsection  (b) of this Section
15    shall be applicable beginning with  the  assessment  for  the
16    1997 tax year.
17    (Source: P.A. 90-4, eff. 3-7-97.)

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